Question

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QUESTION 33
Journalise the following
transactions;
1. Kamal withdrew Rs. 6,000 for
personal use from bank.
2. Goods purchased of list price
of Rs. 50,000 from Amar at
trade discount of 20% and 5%
cash discount.
3. Received Rs. 2,000 from a
debtor which was declared bad
debt earlier.
4. Received Rs. 1,250 from Ram
in full settlement of his account
for Rs. 1,300.
5. Charge depreciation @ 5% on
Machine costing Rs. 50,000, for
6 months.​

Answer 1

Answer:

6,57,500

Explanation:

50000+

50000+

6000+

2000+

1250+

=109250×

6

=6,57,500

Answer 2

Answer:

1) Drawings a/c.........dr. 6,000

to,cash a/c. 6,000

2) purchase a/c..........dr. 40,000

to, discount a/c. 2,000

to,cash/amar's a/c. 38,000

(Actual price= list price- T.D

=50000- 20%

= 40,000)

3) cash a/c........................dr.2,000

to, baddebts a/c. 2,000

4)cash a/c...........................dr. 1,250

bad debts a/c................dr. 50

to, ram's a/c. 1,300

5) depreciation a/c.............dr. 1,250

to, machine a/c. 1,250

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